Abram Gilmore Flues, 99, a Washington lawyer who was assistant secretary of the Treasury Department for five years, died of congestive heart failure March 1 at Bethesda Naval Medical Command. He lived in Chevy Chase.

During his tenure at Treasury, Mr. Flues was in charge of the Coast Guard, Customs, the Secret Service, the Bureau of Narcotics and the Bureau of Engraving and Printing.

He helped negotiate international treaties on trade and other issues. He headed U.S. delegations and served as a member of the president's trade policy committee and the air-traffic control committee.

He went into private practice in 1962, working for firms as a specialist in foreign trade matters. He spent about 10 years with the Washington law firm Leonard, Clammer, Flues & Redmon before retiring in the late 1980s.

While in private practice, he was a member of the advisory committee of the U.S. Coast Guard Academy.

Mr. Flues was born in Saginaw, Mich., and raised in Toledo. He graduated from Princeton University and Harvard University's law school.

During World War II, he was a captain in the Army Air Forces, was assigned to the British forces in the Middle East as a liaison officer and participated in the Battle of El Alamein. Later in the war, with the Office of Strategic Services, he headed a small group of paratroopers aiding Yugoslav partisans.

At the end of the war, he was in central Europe commanding and directing operations for the OSS, the precursor organization to the Central Intelligence Agency.

He retired from the Army Reserve in 1963 with the rank of colonel.

He was a member of the Chevy Chase Club.

Survivors include his wife of 55 years, Anne Louise Flues of Chevy Chase; two daughters, Jane F. Simchak of Washington and Marguerite F. "Molly" Strother of Chevy Chase; and four grandsons.